Bill Text: CA SB1349 | 2019-2020 | Regular Session | Introduced

NOTE: There are more recent revisions of this legislation. Read Latest Draft

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Bill Title: Transactions and use taxes: County of Contra Costa.

Spectrum: Partisan Bill (Democrat 1-0)

Status: (Passed) 2020-09-30 - Chaptered by Secretary of State. Chapter 369, Statutes of 2020. [SB1349 Detail]

Download: California-2019-SB1349-Introduced.html

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CALIFORNIA LEGISLATURE— 2019–2020 REGULAR SESSION

Senate Bill

No. 1349

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Introduced by Senator Glazer

February 21, 2020

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An act to amend Section 4213 of the Public Resources Code, relating to fire prevention.

LEGISLATIVE COUNSEL'S DIGEST

SB 1349, as introduced, Glazer. State responsibility area fire prevention fees.

Existing law provides that the state has the primary financial responsibility for preventing and suppressing fires in areas that the State Board of Forestry and Fire Protection has determined are state responsibility areas, as defined. Existing law, until July 1, 2017, required that a fire prevention fee be charged on each habitable structure on a parcel that is within a state responsibility area, to be used for specified fire prevention activities, and prescribed procedures for the collection and processing of the fees by the State Board of Equalization. Existing law requires the Department of Forestry and Fire Protection to provide to the State Board of Equalization certain information, including a contact number for the State Board of Forestry and Fire Protection to be printed on a bill for the fee to respond to questions about the fee. Existing law repeals those provisions requiring the payment of the fee on January 1, 2031.

In 2017, the California Department of Tax and Fee Administration and the Office of Tax Appeals were established, and existing law transferred many of the tax and fee administration and appeals of taxes and fees from the State Board of Equalization to the department and the office, respectively.

This bill would change the reference in the fire prevention fee provisions from the “State Board of Equalization” to the “California Department of Tax and Fee Administration” or the “Office of Tax Appeals,” as appropriate. The bill would require the Department of Forestry and Fire Protection to provide the above information to the California Department of Tax and Fee Administration. The bill would additionally require the Department of Forestry and Fire Protection to provide the State Board of Forestry and Fire Protection’s internet website information regarding the fee to be printed on the bill.

Digest Key

Vote: MAJORITY   Appropriation: NO   Fiscal Committee: YES   Local Program: NO  

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Bill Text

The people of the State of California do enact as follows:

SECTION 1.

 Section 4213 of the Public Resources Code is amended to read:

4213.

 (a) (1) Commencing with the 2011–12 fiscal year, the fire prevention fee imposed pursuant to Section 4212 shall be collected annually by the State Board of Equalization California Department of Tax and Fee Administration in accordance with the Fee Collection Procedures Law (Part 30 (commencing with Section 55001) of Division 2 of the Revenue and Taxation Code).

(2) Notwithstanding the appeal provisions in the Fee Collection Procedures Law, a determination by the department that a person is required to pay a fire prevention fee, or a determination by the department regarding the amount of that fee, is subject to review under Article 2 (commencing with Section 4220) and is not subject to a petition for redetermination by the State Board of Equalization. Office of Tax Appeals.

(3) (A) Notwithstanding the refund provisions in the Fee Collection Procedures Law, the State Board of Equalization Office of Tax Appeals shall not accept any claim for refund that is based on the assertion that a determination by the department improperly or erroneously calculated the amount of the fire prevention fee, or incorrectly determined that the person is subject to that fee, unless that determination has been set aside by the department or a court reviewing the determination of the department.

(B) If it is determined by the department or a reviewing court that a person is entitled to a refund of all or part of the fire prevention fee, the person shall make a claim to the State Board of Equalization Office of Tax Appeals pursuant to Chapter 5 (commencing with Section 55221) of Part 30 of Division 2 of the Revenue and Taxation Code.

(b) The annual fire prevention fee shall be due and payable 30 days from the date of assessment by the State Board of Equalization. California Department of Tax and Fee Administration.

(c) On or before each January 1, the department shall annually transmit to the State Board of Equalization California Department of Tax and Fee Administration the appropriate name and address of each person who is liable for the fire prevention fee and the amount of the fee to be assessed, as authorized by this article, and at the same time the department shall provide to the State Board of Equalization California Department of Tax and Fee Administration the board’s internet website information and a contact telephone number for the board to be printed on the bill to respond to questions about the fee.

(d) Commencing with the 2012–13 fiscal year, if in any given fiscal year there are sufficient amounts of money in the State Responsibility Area Fire Prevention Fund created pursuant to Section 4214 to finance the costs of the programs under subdivision (d) of Section 4214 for that fiscal year, the fee may not be collected that fiscal year.